Summary Report for the Recipient Audit Performed on la Première Nation des Innus de Nutashkuan
Name: Première Nation des Innus de Nutashkuan
Location: Québec
Population: 1,073 on reserve; 1,188 total registered
Default status at time of audit: Co-Managed
Current default status: Co-Managed
Current Chief: Chief Rodrigue Wapistan
Time period covered by audit: April 1st, 2011 to March 31st, 2013
Amount of AANDC funding audited: $18,140,415
Background
Indigenous Services Canada (ISC), formerly Indigenous and Northern Affairs Canada (INAC), selected la Première Nation des Innus de Nutashkuan in the Québec region for a recipient audit based on their 2010-2011 risk assessment score and other risk factors.
The objective of the recipient audit was to provide assurance that funding provided to the recipient by the Government of Canada was spent for its intended purposes and is in compliance with the terms and conditions of the 2011-2012 and 2012-2013 Funding Agreements. The objective was achieved through:
- Examination of the effectiveness of the operations of the Financial Management Control Framework in place at la Première Nation des Innus de Nutashkuan; and
- Conducting audit procedures on the eligibility of the expenditures claimed under the terms and conditions of the Funding Agreements with ISC.
Deloitte S.E.N.C.R.L. /S.R.L., an independent audit firm, was commissioned by ISC to undertake the recipient audit. The audit procedures were performed from February 24th to February 28th, 2014. The audit was completed and the auditors have examined sufficient evidence to support their conclusions.
Findings
The audit revealed good governance and good oversight of expenditures. However, some weaknesses remain related to these activities. If they were well designed and worked effectively, they would ensure that funds were spent for the intended purpose and in accordance with the funding agreements. The audit procedures performed identified areas, highlighted below, where there are opportunities to improve the governance and administration of programs funded by ISC.
Governance by Chief and Council
La Première Nation des Innus de Nutashkuan has policies and procedures in place that allow managers to achieve the goals of their programs. Resources in place, manpower, physical locations, etc., are available and in good condition. Budgets are established in accordance with funding agreements and submitted on time. There is an organizational chart describing the Recipient's governance structure and the roles and responsibilities of the employees. At Board meetings, minutes were taken. However, there are no minutes for Management Committee meetings. It is recommended that the Executive Director take notes or minutes during meetings of the Management Committee.
Band Financial Management
The accounting procedures and systems required to implement the funding agreement are established and maintained. There is an appropriate segregation of duties at la Première Nation des Innus de Nutashkuan. For each of the expenses claimed by the Recipient, the supporting documents and proof of payment were available. However, a dispute between Hydro-Québec and the Band Council has pushed the latter to cease its electricity services. It is recommended that the Council continue to develop an agreement with Hydro-Québec for the backlog and continuity of Hydro-Québec's services.
Current status
A copy of the final report has been sent to the Recipient. ISC and the Recipient are working together to address the findings.
Disclaimer: This audit summary was prepared based on information contained in a Recipient Audit Report on la Première Nation des Innus de Nutashkuan. The report produced for ISC is intended solely for the information and use of the Recipient and ISC Management. The audit summary only presents limited information on the general findings based on the audit procedures performed and does not provide information on the detailed procedures of findings. Consequently, this summary may not be appropriate for the purpose and use of the reader.